Tributum et stipendium. La politique fiscale de l’empereur romain

FRANCE, Jérôme

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FRANCE, Jérôme
Ausonius-Institut de recherche sur l'Antiquité et le Moyen âge
LabEx Sciences archéologiques de Bordeaux [LASCARBX]

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Article de revue

Ce document a été publié dans

Revue historique de droit français et étranger. 2006-01p. 1-17

Sirey [1922-1997] - Dalloz [1998-....]

Résumé en anglais

The two words, stipendium and tributum, which designate direct property and personal taxes levied on the provincial communities, are commonly to be found together in the source material of the early Roman Empire. This raises a problem : does such a double denomination imply a dichotomy or, on the contrary, a pair of synonyms ; or should it be considered as a hendiadys? The present article chooses not to dwell on the terminological studies and juridical explanations which, ever since Mommsen, have attempted to tackle this problem, perferring instead to focus on the political aspects. The hypothesis advanced here is that the adoption by the Imperial Chancellery of the term tributum, used during the Republic to designate the direct tax levied on Roman citizens, alongside the term stipendium, with its definitely derogatory connotation, was intended to facilitate the process of justification and legitimation ot the tax, and, hence, its acceptance by the provincial communities.< Réduire

Mots clés

Fiscalité romaine

Tributs romains

Empereur romain

Origine

Importé de hal

Unités de recherche

Ausonius - UMR 5607